Taxation Administration Act 1997

A taxpayer may object to – an assessment, other than a compromise assessment or an assessment that gives effect to the determination of an objection made under section 84; or a decision of the Commissioner under a taxation law, unless that law states that the decision is a non-reviewable decision.

A decision of the Commissioner referred to in subsection (1)(b) does not include a refusal by the Commissioner to refund tax paid or purportedly paid.

An amount by which tax is overpaid is taken to be tax for the purpose of subsection (1A).

An objection is to – be in writing; and state in full the grounds for the objection; and be lodged with the Commissioner within the period referred to in section 82 or 83.

The grounds for objection to a reassessment are limited to the reassessment.

A court or administrative review body, including the Magistrates Court (Administrative Appeals Division), does not have jurisdiction or power to consider any question concerning an assessment or decision of the Commissioner except as provided by this Part.

Subsection (4) does not apply to a decision of the Commissioner under Part 7, 8, 9 or 11.